Thailand is one of Southeast Asia’s key trade and logistics hubs, strategically positioned at the heart of ASEAN. With strong infrastructure, established free trade agreements, and government support for international commerce, the country continues to attract entrepreneurs and investors looking to operate import and export businesses.
Accounting & Legal in Thailand
Freelancing in Thailand offers flexibility, independence, and access to both local and global clients. But when tax season rolls around, many freelancers—especially first-timers—find themselves confused about what they need to file, how much they owe, and when to do it.
Starting 1 January 2026 (B.E. 2569), Thailand will implement a significant change in its tax policy for online shopping by imposing Value Added Tax (VAT) and applicable customs duties on all foreign goods purchased online, regardless of their value. This reform marks the end of the long-standing exemption for low-value imports priced under 1,500 baht, which previously entered Thailand without VAT or customs duties.
Thailand’s tax regime for personal income has been evolving rapidly in recent years, especially regarding income earned overseas. Tax residents now need to pay careful attention to their worldwide income and think strategically about how to avoid double taxation and offset foreign taxes when filing a Thai Personal Income Tax Return (usually via forms P.N.D.90 or P.N.D.91).
Value Added Tax (VAT) is an important part of Thailand’s tax system, affecting most businesses engaged in the sale of goods and services. While the standard VAT rate in Thailand is 7%, certain transactions are subject to 0% VAT, also known as zero-rated VAT. Understanding how 0% VAT works is essential for businesses, especially exporters and companies dealing with international transactions.
Thailand is a popular destination for expats, retirees, digital nomads, and long-term travelers. But once you start earning income, opening bank accounts, or staying long-term, tax-related questions often arise—especially around the Tax Identification Number (TIN).
